An autonomous research institute under the Ministry of Finance

 

Publications

Taxes on the Entry of Goods into a Local Area: An Assessment

Publication date

  • जन, 1991

    • Details

    Report submitted to the Ministry of Finance, Government of India.

    Authors

    Shyam Nath, Amaresh Bagchi and Shekhar Mehta

    Abstract

    This study was undertaken to examine the practices in the States levying entry tax - that is whether they confirm to sound principles of taxation - to evolve principles for reforming the entry tax structure and also to suggest norms for utilization of tax proceeds.

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